Card withholding report

The card withholding report shows the ITBIS card processors withheld in the period - money that belongs to your own business, paid in advance, and creditable on your monthly return. It separates two figures that are never added together: what is confirmed by an already-reconciled deposit, which is declarable, and what is estimated at the moment of the charge, which no deposit has backed yet.

Reading time: ~6 min

When to use this

• You are about to file your monthly ITBIS return and need to know how much cards withheld from you.
• You want to check whether a processor is withholding more than the current rate implies.
• You have unreconciled deposits and want to see how much of what was withheld is still just a projection.
• Your accountant asks why this month's report does not match this month's accounting entries.

Before you start

• You need the reports:read permission.
• The report only has data if you have card collections in the period. The confirmed figure additionally requires that you have reconciled the processor deposit that settles those collections.
• Downloading the report in CSV or PDF consumes one export from your monthly quota. See Plan usage limits.

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The two figures: never added together

The report shows the two columns separately and never adds them together. Declaring an estimate as if it were a confirmed figure is declaring wrong: the estimate is a projection made before knowing what the processor actually remitted to the DGII, and that real figure is only known once you reconcile the deposit.

A card collection moves from estimated to confirmed the moment you settle the deposit that includes it and confirm or correct what was withheld. As long as that deposit stays unreconciled, the collection remains estimated indefinitely - there is no deadline that confirms it on its own.

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Why it groups by the collection date

The report groups each withholding by the date the card was charged, not the date the deposit landed. That is the correct date because it is the period the withholding is credited in on your return - the rule treats it as an advance for the period it occurred in, not the period you confirmed the deposit.

This is counterintuitive if you are looking at the bank statement: a collection on the 28th of a month can be deposited on the 3rd of the next month, and the report still groups it in the month of the collection, not the month of the deposit.

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Why it does not match the same month accounting

The accounting entry for a card withholding is posted when you reconcile the deposit, which usually falls in a different month from the collection. Both dates are correct, each for its own purpose: the report groups by collection date because that is how it is declared, and accounting posts by reconciliation date because that is when the figure is confirmed. An accountant trying to square this month's report against this month's accounting movement will not manage it - only the accumulated total matches, never a single month. It is worth warning about this upfront: it is exactly the kind of discrepancy that leaves an accountant who discovers it alone distrusting the whole report.

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What the gap between estimated and confirmed tells you

The gap between what was estimated and what was confirmed for the same collection is not rounding noise: it is the signal that a processor is withholding more than the current rate implies. If confirmed withholding systematically exceeds the estimate as you reconcile deposits, it is worth reviewing the detail the processor sends you before filing - and, if warranted, raising it with them.

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Limitation: refunds do not reverse the withholding

Refunding a card sale does not currently reverse its withholding in this report. A period with refunds can show more declarable ITBIS than actually applies. Check the period's refunds before filing with this figure. Voiding the collection, on the other hand, does remove its withholding from the report. See Returns and refunds and Voiding a payment.

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Step by step

1. Open Reports → Card withholding.
2. Choose the date range for the period you are filing - it filters by collection date, not deposit date.
3. Review the breakdown: each row shows the collection, its estimated ITBIS, its confirmed ITBIS (if the deposit that settles it has been reconciled), and the status (Estimated / Confirmed).
4. Download the report in CSV or PDF if you need to share it with your accountant or attach it to your filing.

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Expected result

• You see, per period, how much card ITBIS is confirmed (declarable) and how much is still estimated (not declarable yet).
• The grouping by collection date matches the period the withholding is credited in on your return.
• You can spot processors or periods where the confirmed figure diverges from the estimate.

Common errors

Frequently asked questions

Can I declare the estimated figure if I have not reconciled the deposit yet?

No. Only what a reconciled deposit confirms is declarable. The estimated figure is a projection at the rate in force at the moment of the charge, not a verified fact.

Why can a collection from the end of the month appear in that month's report even if the deposit arrives later?

Because the report groups by the collection date, which is the period the withholding is credited in under the rule - not the date the bank deposited it.

I have a reconciled deposit but the collection still shows as estimated

Check that the collection was actually included in the group of collections for that deposit's settlement. A collection left out of the group, or whose settlement was later undone, goes back to estimated status.

Related

• The ITBIS the card processor withholds
• Bank reconciliation - how an estimate becomes confirmed.
• Chart of accounts
• ITBIS and other taxes
• Returns and refunds
• DGII Reports
• Reports - introduction
• Plan usage limits

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Last updated: 2026-08-28